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Ahmad Zaki
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ahmadzaki@wiraraja.ac.id
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+6287850346467
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feb@wiraraja.ac.id
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Fakultas Ekonomi dan Bisnis Universitas Wiraraja, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451
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Kab. sumenep,
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INDONESIA
Performance : Jurnal Bisnis dan Akuntansi
Published by Universitas Wiraraja Sumenep
ISSN : 23389583     EISSN : 23562919     DOI : https://doi.org/10.24929/feb
Core Subject : Economy,
Economics, Econometrics & Finance
PERFORMANCE : Jurnal Bisnis & Akuntansi adalah jurnal yang memberikan wacana keilmuan tentang akuntansi, bisnis dan manajemen secara praktis. Artikel yang dipublikasikan pada jurnal ini meliputi berbagai bahasan dimulai dari hasil kajian khusus, evaluasi kritis sampai dengan penelitian empiris. Jurnal Performance “Bisnis & Akuntansi” dipublikasikan dua kali dalam satu tahun : Maret dan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 355 Documents
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Analisis Praktik Pencatatan Keuangan UMKM di Era Modern: Studi Kasus di Kabupaten Sumenep Wakik, Wakik; Safitri, Evi Nur; Arifani, Fathirna; Amaliy, Faizah Fithriyah; Zulfa, Latifatuz; Zulkarnain, Rahmat
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

UMKM memiliki peran penting dalam perekonomian Indonesia, namun masih lemah dalam praktik pencatatan keuangan. Penelitian ini bertujuan untuk melihat bagaimana praktik pencatatan keuangan UMKM di Kabupaten Sumenep pada era modern. Metode yang digunakan adalah kualitatif deskriptif dengan studi kepustakaan, menggunakan data dari jurnal, laporan pemerintah, BPS, dan sumber lain yang relevan. Hasil analisis menunjukkan bahwa sebagian besar UMKM di Sumenep belum memiliki pencatatan keuangan yang rapi dan masih mencampur keuangan pribadi dengan usaha. Hambatan yang dihadapi antara lain rendahnya pemahaman akuntansi, keterbatasan teknologi, dan budaya usaha tradisional. Namun, adanya dorongan digitalisasi, pelatihan, serta pertumbuhan ekonomi daerah menjadi faktor pendukung perbaikan. Pencatatan keuangan yang baik dapat membantu UMKM lebih mudah mengakses modal, menjaga keberlanjutan, dan meningkatkan daya saing.
Marketing Performance Analysis Of Batik MSMES In Sumenep Regency Werdimansyah, Farah; Khoiriyah, Masfufatul; Sari, Janna Aulia Pulung; Syauqi, Ahmad
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5073

Abstract

This study aims to analyze the influence of entrepreneurial orientation, product innovation, and competitive advantage on the marketing performance of batik MSMEs in Sumenep Regency. This study uses a quantitative approach with an associative research type. The population in this study is all batik MSMEs in Sumenep Regency, totaling 35 business units, with the sampling technique using saturated sampling, so that the entire population is used as a research sample. Data analysis methods used include validity tests, reliability tests, and multiple linear regression analysis with t-tests and F-tests. The results of the study indicate that partially entrepreneurial orientation does not significantly influence marketing performance, with a calculated t value of 1.539 and a significance level of 0.134 (>0.05). Product innovation is proven to have a positive and significant effect on marketing performance with a calculated t value of 2.046 and a significance level of 0.049 (<0.05). Meanwhile, competitive advantage does not significantly influence marketing performance with a calculated t value of 0.790 and a significance level of 0.436 (>0.05). Simultaneously, the three independent variables influence marketing performance with a calculated F value of 4.054 and a significance level of 0.015 (<0.05). The conclusion of this study is that product innovation is more influential in improving the marketing performance of batik MSMEs in Sumenep Regency, while entrepreneurial orientation and competitive advantage have not had a significant impact. Therefore, MSMEs are advised to focus more on developing product innovation and optimizing business strategies to sustainably improve marketing performance.
Pengaruh Program Makan Bergizi Gratis (MBG) Bagi Kinerja Emiten Pakan Ternak (Feedmill) di Pasar Modal Indonesia Widiarma, In'am
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5136

Abstract

Research on the Free Nutritious Meal Program (MBG) is particularly interesting because it is a strategic national public policy during President Prabowo Subianto's administration. It is a long-term fiscal and social investment policy. It aims to improve public nutrition, particularly for children, students, and pregnant and lactating mothers. However, this cannot be seen solely from its output; food supplies must also be adequate, particularly for chicken and egg food, which are the mainstays of the MBG. The animal feed sector, as an unavoidable supporter of the supply chain, requires the integrated capabilities of animal feed companies to determine the availability of raw materials for food in the MBG, especially chicken and eggs. Therefore, it is necessary to assess the performance of animal feed companies listed on the IDX, such as JPFA, CPIN, MAIN, and SIPD, through an evaluation of their financial reports, revenue and profit, and quarterly stock price movements. The research method used is quantitative, referring to statistical techniques such as the Mann-Whitney Test and Path Analysis, to determine whether there are significant differences in medians between groups and to test causal relationships. The results of this study indicate that the MBG program had no significant impact on revenue and profits for animal feed companies. However, MBG did increase share prices. This positive signal stems from the positive sentiment surrounding information and prospects for animal feed companies.
Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas, Solvabilitas, dan Profitabilitas Pada PT Gudang Garam Tbk Tuasikal, Ismail Zulhaj; Ramadhania Azizah, Keiko Andromeda; Sigit Nugroho, Muhammad; Wahyu Hidayat, Satria; Suningsih, Tias
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5140

Abstract

This research evaluates the financial performance of PT Gudang Garam Tbk from 2021 to 2025 using liquidity, solvency, and profitability indicators. A quantitative research design with a descriptive approach was adopted, utilizing the company's official financial statements to compute the Current Ratio (CR), Debt to Asset Ratio (DAR), and Return on Assets (ROA). The results demonstrate that liquidity is generally healthy, highlighted by a recovering Current Ratio in 2024–2025. Solvency levels are also well-managed, with the DAR remaining under the 50% threshold and tapering off by the end of the study period. However, profitability performance is less than optimal; the ROA fluctuated downwards due to cost pressures from internal operations, increased government cigarette excise rates, and fierce industry dynamics. Ultimately, the study concludes that although the firm exhibits strong financial resilience in fulfilling its obligations, optimization of operating costs is highly recommended to stimulate profit growth.
ANALISIS INVESTASI EKONOMI DI INDONESIA PASCA PENERAPAN OMBIBUS LAW PADA ERA KEPEMIMPINAN JOKOWI PADA TAHUN 2020-2023 Oktaviani, Icha; Fitrianir, Rani Liga
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5152

Abstract

This research examines the impact of the Omnibus Law on job creation in Indonesia during President Joko Widodo's administration. Enacted in 2020, the Omnibus Law was intended to simplify regulations, improve the investment climate, and encourage economic growth. The findings show that although the policy has contributed to increased investment and business opportunities, its effect on reducing unemployment and creating jobs has not been fully optimal. This is because a significant portion of incoming investment remains concentrated in capital-intensive sectors with limited labor absorption. In addition, the policy has raised concerns regarding the weakening of worker protections, particularly in relation to job security and labor welfare. Therefore, the effectiveness of the Omnibus Law should not only be measured by higher investment and economic growth, but also by the quality of jobs created and the protection of workers' rights. Continuous evaluation is necessary to ensure that the policy supports inclusive, fair, and sustainable economic development in Indonesia.

Page 36 of 36 | Total Record : 355

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